Austria: tax liability

Alessandro PasutThe Double Tax Avoidance Agreements divide the right to taxation between the parties to the agreement but do not provide for rules on procedural questions. The circumstances under which a taxpayer is obliged to file a tax return are ruled exclusively by national legislation.

Taxpayers with limited tax obligations have to file an Austria tax return of their own accord in case a tax liability arises pursuant to art. 102 of the Income Tax Law and if the Austrian sourced income is higher than 2,000 euro. The tax liability exists in the event the income is obtained from an Austrian company and/or it is not subject to a withholding tax (salary tax, capital gains tax, other withholding taxes according to article 99 of the Income Tax Law).

The preconditions regarding the obligation to file a tax return have to be judged exclusively on the base of the national legislation both regarding the type of tax and the amount of tax. In the framework of these procedural questions it is therefore completely irrelevant if pursuant to an applicable double tax avoidance agreement the income is completely or partially tax exempt.

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